World Journal of VAT/GST

Hart Publishing

ABDC C

Recent paperssorted by most recent

Paper	Year	Citations
Equality under State aid rules and VAT Joachim Englisch	2019	0 citations
The direct and immediate link with specialised services contracts as a measure for the right to deduct input VAT and the uncertainty in European tax law André Mendes Moreira	2019	0 citations
VAT deduction and member state sovereignty: (still) a good idea? Madeleine Merkx	2018	1 citations
EU VAT at the dawn of the Fourth Industrial Revolution G. Beretta	2018	1 citations
Critical VAT perspectives on the treatment of settling insurance claims in the European Union in a post-<i>Aspiro</i> world Benoît Pernet & Philippe Gamito	2018	0 citations
Reflections on the New Zealand GST experience with the remote services rules and the future of GST on low-value imported goods Eugen Trombitas et al.	2018	0 citations
VAT information asymmetries in the context of intra-EU trade in goods Frank Nellen	2018	0 citations
The European Union’s approach to VAT and e-commerce Stephen F. Dale & Venise Vincent	2017	6 citations
The principle of ‘substance over form’ with respect to the exercise of the right to deduct input VAT – A critical analysis of the <i>Barlis</i> jurisprudence Marie Lamensch	2017	3 citations
Fundamental freedoms and VAT: an analysis based on the <i>Credit Lyonnais</i> case Karoline Spies	2017	1 citations
Recent GST developments in New Zealand Marie Pallot	2017	1 citations
Poland’s introduction of joint and several liability for a proxy filing a taxpayer’s VAT registration form Małgorzata Se̜k	2017	1 citations
The value of the voucher directive on the EU VAT treatment of vouchers B.J.M. Terra & Elze T. Terra	2017	1 citations
UberX drivers supply taxi travel and so must be registered for GST Rebecca Millar	2017	1 citations
When does the carrying out of transactions for consideration give rise to an economic activity relevant for VAT purposes? An insight into the relationship between the notions of consideration and income according to the Court of Justice of the EU Matteo Mantovani	2017	1 citations
Case C-518/14, ECLI:EU:C:2016:691—<i>Senatex</i> on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the <i>ex tunc</i> correction of an invoice Roland Ismer & Katharina Artinger	2017	0 citations
Sharing economy: Everyone can be an entrepreneur for two days … but what about a VAT taxable person? Francesco Cannas	2017	0 citations
The good faith requirement in VAT Caroline McCarthy	2017	0 citations
The VAT treatment of cloud computing: legal issues and practical difficulties Francesco Cannas	2016	6 citations
Full deduction of input VAT where goods are sold for a price lower than the cost price Eleonor Kristoffersson	2016	2 citations

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